Dismissing the appeal of the Revenue the Court held that the loan transaction was through banking channel , creditworthiness established , statement of lenders were recorded . Merely on suspicion and without properly evaluating the genuineness of transactions addition cannot be made  when the explanation offered  by the assessee was not found to be false . ( ITA No. 156 of 2018 dt 25 -3 -2022 )(AY. 2009 -10 )